Core Points - The article discusses the taxation of personal income tax related to royalty income, including definitions, calculations, and specific regulations [3][4][5][7]. Group 1: Definition of Royalty Income - Royalty income is defined as income obtained by individuals from the use of rights such as patents, trademarks, copyrights, and other licenses, excluding manuscript royalties [3]. Group 2: Calculation of Personal Income Tax on Royalty Income - Residents must calculate personal income tax on royalty income annually, with withholding agents responsible for pre-collecting taxes monthly or per occurrence [4]. - The taxable income from royalty income is calculated as the income after deducting expenses, with specific deductions based on the income amount: for income not exceeding 4,000 yuan, a deduction of 800 yuan is allowed; for income exceeding 4,000 yuan, a deduction of 20% of the income is applicable [4]. - The applicable withholding tax rate for royalty income is 20% [4]. Group 3: Frequency of Royalty Income - The personal income tax law states that royalty income is considered a one-time income if received as a single payment; continuous income from the same project within a month is counted as one occurrence [5]. Group 4: Taxation on Auction Income from Manuscripts - Income from auctioning personal property, such as manuscript works, is taxed similarly to royalty income, with specific deductions applied based on the income amount [7].

Group 1 - The article provides guidance on the corporate income tax declaration process, specifically for resident enterprises under the accounting system [1][2] - Mandatory reporting items include the number of employees, total assets, and specific export methods, which must be accurately filled out in the system [2][3] - The system will automatically calculate tax amounts based on the data entered, and users must ensure that the reported export income matches customs declarations to avoid discrepancies [3] Group 2 - The article outlines the tax declaration process for small-scale VAT taxpayers, highlighting the exemption for monthly sales below 100,000 yuan [10] - Small-scale taxpayers must combine all sales income, including both invoiced and non-invoiced amounts, to determine eligibility for tax exemptions [10][11] - Specific instructions are provided for filling out the VAT declaration form, including sections for exempt sales and adjustments based on applicable tax rates [12][13]

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting new adjustments in tax benefits, reporting requirements, and export business declarations [1]. Group 1: Tax Declaration Process - The electronic tax bureau provides a pathway for corporate income tax prepayment declaration, where users can navigate to the relevant section for tax reporting [2]. - If financial statements for the same period have not been submitted, the system will prompt users to submit them before proceeding with the tax declaration [2]. Group 2: Tax Refund Application - Taxpayers with unrefunded corporate income tax from previous years can select the option to apply for a tax refund, which will direct them to the refund application module [3]. Group 3: Reporting Requirements - Taxpayers are required to fill in basic information such as "number of employees," "total assets," and whether they belong to restricted or prohibited industries, with the system automatically determining if they qualify as small and micro enterprises [3]. - According to the new requirements effective from October 1, 2025, taxpayers must report detailed export income and, for agents of export enterprises, submit a summary of entrusted export situations [4]. - Main offices must complete the "Corporate Income Tax Consolidated Tax Distribution Table" for branches, detailing each branch's operating income, employee compensation, and total assets, with the system automatically calculating and transferring data to the main form [4].

Reporting Entities - Taxpayers engaged in production and operation must prepare and submit financial accounting statements according to national laws and regulations, except for those managed under a fixed quota collection method [4] - National key enterprises and their member companies are required to submit financial accounting statements along with their corporate income tax prepayment and annual tax returns [4] Reporting Timeline - The deadline for submitting financial statements is generally within one month after the end of the quarter (key enterprises follow the corporate income tax filing deadline) [6] - Submitting financial statements during corporate income tax prepayment can enhance filing efficiency and reduce manual reporting errors by utilizing the electronic tax bureau's automatic data retrieval [6] Electronic Tax Bureau Submission Process - Step 1: Log into the electronic tax bureau and select "Financial Statement Submission and Correction" from the homepage or navigate through "Tax Filing" [7] - Step 2: Choose a suitable reporting mode based on the company's situation: - Online filling for simple data [8] - Financial report import for larger data sets [8] - Financial report conversion for companies using financial software [8] - Step 3: Confirm the accuracy of the data and click "Submit" to complete the submission without needing to submit paper reports [8] Financial Statement Types - Taxpayers must select the appropriate type of financial statement based on their registered financial accounting system [9] - Various financial statement types include balance sheets, income statements, cash flow statements, and changes in equity statements, depending on the applicable accounting standards [12] Data Reporting Standards - Financial statement data should be filled according to specific accounting standards, with examples provided for enterprise accounting standards, small enterprise accounting standards, and government accounting standards [10][11][12]

Core Viewpoint - The article discusses the tax treatment of corporate income tax for completed development products and outlines new changes in prepayment tax declaration requirements for real estate development companies starting from October 1, 2025 [2]. Summary by Sections Tax Treatment of Completed Development Products - Companies must promptly settle their taxable costs and calculate the actual gross profit from prior sales, with the difference between actual and estimated gross profit included in the taxable income for the year [2]. Changes in Prepayment Tax Declaration - The State Taxation Administration announced new requirements for prepayment tax declaration, specifically adding a line for "Revenue from Sales of Unfinished Products" for real estate developers, effective from October 1, 2025 [2]. - The new line 19.1 requires reporting the cumulative amount of pre-sale income from unfinished development products, clarifying the reporting requirements for real estate companies [2]. Example of Tax Calculation - An example is provided where a real estate company, A, in Guangzhou, reports pre-sale income of 80 million yuan in the third quarter of 2025, with a land value-added tax of 1.6 million yuan. The taxable income is calculated using a 15% gross profit rate, resulting in a taxable income of 10.4 million yuan after deductions [2].

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]

Core Viewpoint - The article discusses the adjustments made to the corporate income tax prepayment declaration forms and related processes, aiming to optimize tax reporting and compliance for enterprises in China [7][13]. Summary by Sections Adjustments to Tax Declaration Forms - New items have been added to the corporate income tax prepayment declaration form, including employee compensation and export methods, requiring taxpayers to accurately report relevant information [7][8]. - The prepayment tax calculation section has been optimized to include sales expenses and other income, enhancing clarity for businesses involved in export activities [8][9]. Investment Income Reporting - Detailed lines have been added under the investment income section for taxpayers to report specific items and amounts related to equity disposal [9][10]. Special Tax Credit Reporting - A new item for "tax credit for special equipment" has been introduced, allowing eligible enterprises to report tax credits during prepayment declarations [10][11]. Revenue from Unfinished Products - A new reporting requirement for real estate developers has been established, mandating the declaration of income from the sale of unfinished products [11][12]. Tax Distribution Method for Branches - The method for distributing tax payments among branches has been revised, promoting a consistent approach from the prepayment stage to the final tax settlement [13][14]. Form Name and Item Modifications - The name of the tax distribution form has been changed to reflect its updated purpose, and additional data items have been included to enhance reporting accuracy [14][16].

Core Viewpoint - The article discusses the changes in the prepayment tax declaration process for enterprises under the new guidelines issued by the State Taxation Administration, specifically focusing on the adjustments in the tax allocation calculation method for enterprises with branches across regions [2][4]. Summary by Sections Changes in Tax Allocation Calculation Method - The tax allocation calculation method for total and branch institutions has been adjusted, promoting the method used in the final settlement phase to the prepayment phase [3][4]. - Enterprises are now required to allocate the income tax payable up to the current month (or quarter) before deducting the prepayment tax from the total and branch institutions [4]. Modifications to Related Forms - The announcement includes modifications to the A202000 form, changing its name and data items to reflect the new calculation method [5][6]. - New items have been added to the form, such as "Total Institution Allocation" and "Actual Tax Payable," to accommodate the changes in calculation methods [6]. Case Study of A Company - A Company, registered in Beijing, has branches in Shandong, Shaanxi, and Tianjin, with specific profit figures and tax calculations for each quarter of 2025 [8]. - The allocation ratios for the branches were initially set at 10%, 40%, and 50% for the first quarter, but were later corrected to 30% and 60% for the second quarter [8][10]. - The actual profit amounts for each quarter were reported as follows: Q1: 4 million, Q2: 7 million, Q3: 13 million, Q4: 12 million [8]. Tax Calculation Details - The tax amounts and allocation for each quarter were detailed, showing how the new method impacts the tax payable and the allocation among branches [10][11][12][13]. - For instance, in Q2, the corrected allocation resulted in different tax payable amounts compared to the original calculation method [14]. Implications of the New Method - The new calculation method allows for a full allocation approach, recalculating the tax distribution for the entire year if there were inaccuracies in previous calculations or if branches were closed [14]. - The case study illustrates that the new method can lead to different tax payable amounts for branches, depending on the accuracy of prior calculations and branch status [14].

Core Viewpoint - The article provides a detailed guide on how to fill out the VAT declaration forms for businesses, particularly focusing on the simplified taxation method for selling used equipment and fixed assets. Group 1: VAT Declaration Process - The first step involves converting the gross sales amount into a net sales amount using a 3% tax rate, where net sales = gross sales / (1 + 3%) [5] - The second step requires selecting the appropriate tax reduction code for used goods and filling in the corresponding tax reduction amounts in the VAT reduction declaration details [5][8] - The final step includes completing the main VAT declaration form with the simplified taxation sales amount, the calculated tax payable, and the total tax amount after reductions [5][8] Group 2: Tax Reduction Details - The tax reduction for selling used equipment is calculated at a rate of 1% of the net sales amount, which must be documented in the VAT reduction declaration details [5][8] - The system will automatically generate the main VAT declaration data after completing the supplementary forms [5][8] Group 3: Important Tax Filing Dates - The article outlines specific dates for filing various taxes, including VAT, income tax, and other related taxes, emphasizing the importance of timely submissions [14][18]

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be implemented starting from October 2025 [8][11][12]. - Internet platform enterprises are required to report identity and income information of operators and employees within their platforms for the first time between October 1 and October 31, 2025 [12][13]. - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15]. Group 2 - From October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the new regulations issued by the State Taxation Administration [13]. - Taxpayers can opt for electronic tax services or remote assistance through the "Yueyue" service for tax payment and inquiries, enhancing convenience in tax compliance [14][16][17]. - The article emphasizes the importance of timely compliance with the new tax reporting requirements to avoid penalties and ensure smooth operations for businesses [10][11].